Leviticus 5:15

5:15 “When a person commits a trespass and sins by straying unintentionally from the regulations about the Lord’s holy things, then he must bring his penalty for guilt to the Lord, a flawless ram from the flock, convertible into silver shekels according to the standard of the sanctuary shekel, for a guilt offering.

Leviticus 6:4-7

6:4 when it happens that he sins and he is found guilty, then he must return whatever he had stolen, or whatever he had extorted, or the thing that he had held in trust, or the lost thing that he had found, 6:5 or anything about which he swears falsely. He must restore it in full and add one fifth to it; he must give it to its owner when he is found guilty. 6:6 Then he must bring his guilt offering to the Lord, a flawless ram from the flock, convertible into silver shekels, for a guilt offering to the priest. 6:7 So the priest will make atonement on his behalf before the Lord and he will be forgiven for whatever he has done to become guilty.”

Leviticus 7:7

7:7 The law is the same for the sin offering and the guilt offering; it belongs to the priest who makes atonement with it.

Luke 19:8

19:8 But Zacchaeus stopped and said to the Lord, “Look, Lord, half of my possessions I now give to the poor, and if I have cheated anyone of anything, I am paying back four times as much!”